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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Woolley (t/a SAKS) v Revenue & Customs [2006] UKVAT V19601 (01 June 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19601.html Cite as: [2006] UKVAT V19601

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LONDON TRIBUNAL CENTRE Reference No: LON/06/251

19601

JOHN MARK WOOLLEY (TRADING AS SAKS) Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR M TILDESEY OBE (Chairman)

MS R. RUDD (Member)

Sitting in public in London on 31 May 2006

DIRECTION

Under Rule 30 (8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £2,062.77 issued on 15 July 2005. being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING the Appellant in person and Mr Simon Chambers, advocate for the Respondents.

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative stating pursuant to Rule 30 (8) of the Value Added Tax Tribunals Rule 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the Appellant does have a reasonable excuse for the default, which resulted in the Respondents making the assessment under Appeal.

THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

MR MICHAEL TILDESEY OBE Chairman
Release Date: 1 June 2006